TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The government has extended the anti-dumping duty on imports of Aniline originating from or exported by China PR for five years, following a review confirming continued dumping and injury to the domestic industry. The designated authority found that cessation of the duty would likely result in dumped imports entering the market, causing harm and potential diversion of exports from the subject country. Accordingly, specific anti-dumping duties are imposed on Aniline imports from China PR, with rates varying by producer and export conditions, payable in Indian currency. This measure supersedes the previous notification from 2021 and aims to protect the domestic industry from unfair trade practices. The duty will remain effective unless revoked or amended earlier.
The government has extended the anti-dumping duty on imports of Aniline originating from or exported by China PR for five years, following a review confirming continued dumping and injury to the domestic industry. The designated authority found that cessation of the duty would likely result in dumped imports entering the market, causing harm and potential diversion of exports from the subject country. Accordingly, specific anti-dumping duties are imposed on Aniline imports from China PR, with rates varying by producer and export conditions, payable in Indian currency. This measure supersedes the previous notification from 2021 and aims to protect the domestic industry from unfair trade practices. The duty will remain effective unless revoked or amended earlier.
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